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Trade Receivables and Reseller Financing

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Trade Receivables and Reseller Financing

5. Trade receivables and reseller financing

a. Trade receivables

The composition of trade receivables is as follows:

	12/31/2020			12/31/2019
Domestic customers	3,443,641			3,867,163
Domestic customers – related parties (see Note 8.a)	151			739
Foreign customers	326,442			223,308
Foreign customers – related parties (see Note 8.a)	2,984			3,176
(-) Expected losses on doubtful accounts	(382,096	)		(404,886	)
	3,391,122			3,689,500
Current	3,318,927			3,635,834
Non-current	72,195			53,666

The breakdown of trade receivables, gross of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	3,773,218		2,963,163		124,606		27,970		21,389		47,169		588,921
12/31/2019	4,094,386		3,199,315		159,350		27,320		12,245		61,489		634,667

The breakdown of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	382,096		21,219		2,154		1,751		2,233		13,378		341,361
12/31/2019	404,886		28,861		1,456		1,625		3,749		23,698		345,497

Movements in the allowance for expected losses on doubtful accounts are as follows:

Balance as of December 31, 2018		385,080
Additions		189,192
Reversals		(119,640	)
Write-offs		(49,746	)
Balance as of December 31, 2019		404,886
Additions		194,220
Reversals		(203,994	)
Write-offs		(13,016	)
Balance as of December 31, 2020		382,096

For further information about the allowance for expected losses on doubtful accounts, see Note 33.d.3.

b. Reseller financing

The composition of reseller financing is as follows:

	12/31/2020			12/31/2019
Reseller financing – Ipiranga	1,165,395			956,942
(-) Expected losses on doubtful accounts	(197,011	)		(156,006	)
	968,384			800,936
Current	549,129			436,188
Non-current	419,255			364,748

The breakdown of reseller financing, gross of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	1,165,395		787,904		10,230		15,237		21,200		28,989		301,835
12/31/2019	956,942		644,488		26,262		10,481		12,616		30,144		232,951

The breakdown of expected losses on doubtful accounts, is as follows:

					Past due
	Total		Current		less than 30 days		31-60 days		61-90 days		91-180 days		more than 180 days
12/31/2020	197,011		22,872		785		1,812		2,397		14,684		154,461
12/31/2019	156,006		21,337		2,519		1,063		1,313		14,639		115,135

Movements in the allowance for expected losses on doubtful accounts are as follows:

Balance as of December 31, 2018		139,699
Additions		30,601
Reversals		(14,294	)
Balance as of December 31, 2019		156,006
Additions		74,745
Reversals		(29,791	)
Write-offs		(3,949	)
Balance as of December 31, 2020		197,011

For further information about the allowance for expected losses on doubtful accounts see Note 33.d.3.

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- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

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-URIDate 2019-03-27

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